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Class 12 Accountancy Worksheet on Accounting For Share Capital

Uploaded by Dr. M Sulaiman Uploaded on 15 Feb 2024 475 views

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ContributorDr. M Sulaiman
PublishedUploaded on 15 Feb 2024
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About this Worksheet

Class 12 Accountancy Worksheet on Accounting For Share Capital is a worksheets PDF for CBSE Class 12 Accountancy students, focused on the Accounting for Share Capital chapter.

Topics in this chapter include:

  • Accounting for Issue of Shares: Issue at par and at premium for cash or consideration other than cash
  • Calls-in-Arrears and Calls-in-Advance treatments (excluding interest)
  • Features and types of a company (Private, Public, and One Person Company - OPC)
  • Forfeiture of Shares originally issued at par and at a premium
  • Reissue of Forfeited Shares and transfer of balance to Capital Reserve Account
  • Shares and Share Capital: Nature, categories, and presentation in Balance Sheet under Schedule III
  • Subscription Situations: Full subscription, Under-subscription, and Over-subscription (Pro-rata allotment calculations)

Answer keys are included wherever available in the PDF. Download the PDF free for your first guest download, or with Ribblu points after you create an account.

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